The legal scope of TK agreements

April 27, 2010  |  Tokumei Kumiai  |  No Comments

Analysis of the legal definition of a TK agreement from the National Tax College discussion paper.

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TKs – treatment under different tax treaties

Table listing how TK distributions are taxed under Japan's tax treaties.

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Taxation of TK distributions

February 14, 2010  |  Tokumei Kumiai  |  No Comments

Taxation of TK distributions under Japanese domestic tax law.

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Taxation of TK operator and investor

February 14, 2010  |  Tokumei Kumiai  |  No Comments

Roles and taxation of the TK operator and TK investor.

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Sales, exits from TK Contracts

February 14, 2010  |  Tokumei Kumiai  |  No Comments

Issues on sale of interests in TK agreements.

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Applying tax treaties to TKs

February 14, 2010  |  Tokumei Kumiai  |  No Comments

Interpretation and application of tax treaties to TK contracts.

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Tokumei kumiai taxation – outline

February 11, 2010  |  Featured, Tokumei Kumiai  |  No Comments

Diagrams and overview of TK taxation.

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